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Louisiana Revised Statutes — Title 47 (Revenue and Taxation)

La. R.S. 47:6001

Tax exemption; certain aircraft

Official textlegis.la.gov

# A.

No personal property tax shall be imposed on any aircraft with an operating empty weight less than seven thousand pounds which is owned by a private individual or limited liability company and used in 14 CFR Part 91 operation.

# B.

Repealed by Acts 2025, No. 283, §2, eff. Jan. 1, 2026.
Added by Acts 1980, No. 567, §1. Amended by Acts 1982, No. 161, §1, eff. Oct. 1,
1982; Acts 1982, No. 834, §1; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts
2025, No. 283, §§1, 2, eff. Jan. 1, 2026.

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In this chapter (40 sections)
  1. 47:6001 · Tax exemption; certain aircraft
  2. 47:6002 · Urban Land-Banking Law; acquisition of real property
  3. 47:6003 · Work-Based Learning Tax Credit
  4. 47:6004 · Repealed by Acts 2019, No. 202, §2, eff. June 11, 2019
  5. 47:6005 · Qualified new recycling manufacturing or process equipment…
  6. 47:6006 · Tax credits for local inventory taxes paid
  7. 47:6006.1 · Tax credits for taxes paid with respect to vessels in Outer…
  8. 47:6007 · Motion picture production tax credit
  9. 47:6008 · Tax credits for donations made to assist playgrounds in…
  10. 47:6009 · Repealed by Acts 2019, No. 202, §2, eff. June 11, 2019
  11. 47:6010 · Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015
  12. 47:6011 · Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1,…
  13. 47:6012 · Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1,…
  14. 47:6013 · Tax credits for donations made to public schools
  15. 47:6014 · Credit for property taxes paid by certain telephone…
  16. 47:6015 · Research and development tax credit
  17. 47:6016 · Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1,…
  18. 47:6016.1 · Louisiana New Markets Jobs Act; premium tax credit
  19. 47:6017 · Tax credits for certain expenses paid by economic development…
  20. 47:6018 · Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1,…
  21. 47:6019 · Tax credit; rehabilitation of historic structures
  22. 47:6020 · Angel Investor Tax Credit Program
  23. 47:6020.1 · Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011
  24. 47:6020.2 · Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011
  25. 47:6020.3 · Repealed by Acts 2011, No. 414, §2, eff. July 8, 2011
  26. 47:6020.4 · Repealed by Acts 2010, No. 1034, §3
  27. 47:6021 · Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1,…
  28. 47:6022 · Digital interactive media and software tax credit
  29. 47:6023 · Sound recording investor tax credit
  30. 47:6024 · Rural hospital service district cooperative endeavors and…
  31. 47:6025 · Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1,…
  32. 47:6026 · Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1,…
  33. 47:6027 · Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1,…
  34. 47:6028 · Louisiana Youth Jobs Tax Credit Program
  35. 47:6029 · Repealed by Acts 2015, No. 357, §2, eff. June 29, 2015
  36. 47:6030 · Repealed by Acts 2024, 3rd Ex. Sess., No. 5, §3, eff. Jan. 1,…
  37. 47:6031 · Louisiana Community Economic Development Act; tax credits;…
  38. 47:6032 · Tax credit for certain milk producers
  39. 47:6033 · Apprenticeship tax credits
  40. 47:6034 · Musical and theatrical production income tax credit
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